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Sometimes. A clean polo or a simple logo tee can count as business casual in relaxed offices and field teams, while a button-up dress shirt fits stricter business-casual codes. Plain graphic tees and worn crew necks usually read too casual. Match the shirt to your workplace dress code and keep the logo tidy.
Often, yes. Shirts a business buys to promote itself, such as logo tees handed out at events, are generally deductible as advertising. Shirts for employees can be a business expense too, but whether they count as taxable pay depends on how they're used. Because the rules turn on the details, check with your tax professional.
For most crew T-shirts, DTF is the better fit. It prints full-color logos, small text and large back designs on lightweight shirts without stiff stitching. Embroidery is best for polos, caps and jackets, where a raised, stitched logo looks dressier. Many businesses use DTF for everyday crew tees and embroidery for a few dress pieces.